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  Miscellaneous 2009

Trusts, taxation and the current state of play

Source: QLD

Published Date: 11 May 2009

 

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This paper covers:

  • update of the main changes occurring in the last 12 months
  • Commissioner's view on the definition of ‘income' in light of Cajkusic and Bamford
  • revisit PS LA 2005/1 (GA) - taxation of capital gains of a trust
  • impact of the Raftland decision on prior year losses and the application of section 100A.
Author(s)

Individual Session

Trusts, taxation and the current state of play

Author(s): David W Marks KC CTA
Materials from this session:

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